D&W: The Full Costing method

This case is an educational tool introducing management control, specifically Full costing method. The case can be assigned as preliminary work before a face-to-face session where answers will be discussed.
It promotes critical thinking, emphasizes the importance of careful presentation, and encourages student engagement both before and during the sessions to foster interactive pedagogy.

Adapted for face-to-face and online teaching.

- Distinguish between direct cost and indirect cost (overheads)
- Describe how cost systems differ in terms of their level of sophistication
- Distinguish and define cost tracing and cost allocation
- Define and build the value chain
- Define department centers and cost drivers
- Distinguish operational departments from service departments

Full costing method - Inventory valuation

L1, L2

Industry

- PPT of case (31 slides)
- PPT with solutions (59 slides)
- PPT with guided solutions (105 slides)

Année de la problématique : 2025

Livraison : Livraison par lien de téléchargement

Nombre de pages : 15

Temps d'utilisation : de 4 à 6 heures